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(1) (except in COLL):(a) (in relation to a company incorporated in the United Kingdom under the Companies Acts) the accounting reference date of that company determined in accordance with section 391 of the Companies Act 2006;(b) (in relation to any other body) the last day of its financial year.(2) (in COLL): the date stipulated in the prospectus on which the annual accounting period of an authorised fund ends.
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(1) in relation to a company incorporated in the UK under the Companies Acts, means the accounting reference date of that company determined in accordance with section 391 of the Companies Act 2006; and
(2) in relation to any other body, means the last day of its financial year. -
the date in any year stated in the most recently published prospectus as the date on or before which, in respect of each annual accounting period, an allocation of income is to be made.
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(1) [deleted](2) (in COLL): the period determined in accordance with COLL 6.8.2 R (3) to COLL 6.8.2 R (7)(Accounting periods).
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the date as at which the mathematical reserves are calculated.